Amendment of section 54.

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..... from the 1st day of April, 2024,-- (a) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:-- "Provided also that where the cost of new asset exceeds .....

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..... , namely:-- "Provided further that the capital gains in excess of ten crore rupees shall not be taken into account for the purposes of this sub-section.". -
Statute, statutory provisi .....

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